Total unfunded state other postemployment benefit (OPEB) liabilities have increased, according to S&P Global Ratings’ latest survey of U.S. states. Many states have completed new OPEB actuarial studies since our last survey (which used 2015 or previous studies) and total unfunded liabilities across all states increased $22.7 billion or 3.9% in fiscal 2016.
Oct. 18, 2017